更新日：2023年9月29日
Those who live in Tokushima City as of Jan. 1 and whose previous year’s income was over the designated amount will be liable for residence taxes that year.
Who has to file for a tax return?
- Individuals whose registered residence was in Tokushima City as of Jan. 1 and who earned any income in the previous year
- Individuals who did not earn any income in the previous year but who need a certificate to prove income, taxation, etc.
- Individuals who have received payments from two or more places
- Individuals who retired during the previous year
- Individuals whose employers did not submit a payment report to City Hall
- Individuals whose dependent number is to change in their certificate of income and withholdings (salary, pension)
- Individuals who declare income deduction (for casualty losses, medical expenses, social/life insurance premiums, etc.)
- Individuals who, as of Jan. 1, are not registered residents of Tokushima City but who own business offices, houses and lots.
* In the case you submitted an income tax return (final income tax declaration), as a general rule, you are not required to file a separate municipal or prefectural tax return.
Requirements for filing
| Standard requirements |
- Identity verification document (such as applicant’s Individual Number (My Number) card, resident registration card, passport, drivers license, etc.)
- My Number verification document (such as applicants My Number card, my number notification card or a resident card with My Number included) (A my number notification card can only be used as a My Number verification document if the information displayed on the notification aligns with your most recent information.)
- Certificate of income and withholdings (源泉徴収票（げんせんちょうしゅうひょう）Gensen Choshu-hyo)
- Certificates to verify your qualification for a tax deduction to the previous year’s payments for life insurance premiums, earthquake insurance premiums, etc.
- Receipts of social insurance premiums
|
| If you wish to declare tax exemption for casualty losses, handicapped persons, working students, donations, etc. |
- The standard requirements
- Receipt(s) that confirm miscellaneous loses, a disability certificate, student ID card/verification document(s), and proof of completed donation service, accordingly.
|
| If you wish to declare tax deduction due to medical expenses |
The standard requirements The completed format of itemized medical expense report (医療費控除（いりょうひこうじょ）の明細書（めいさいしょ） Iryo-hi kojo no meisaisho) or medical care cost notice (医療費通知書（いりょうひつうちしょ） Iryo-hi tsuchisho) that you received from the health insurance system you are in, etc.
|
| If you wish to declare tax deduction due to self-medication expenses |
- The standard requirements
- Proof that you have undergone the necessary activities to qualify for the refund (such as proof of purchase OTC drugs, etc.)
- A detailed statement/specification of what was purchased.
|
| If you wish to apply for tax exemption for overseas dependents |
- The standard requirements
- Proof of your relationship with the dependents
- Proof of sending money for the dependents
|
Residence Tax Division (Shiminzei-ka) TEL: 088-621-5063/5064/5065
